Added guidance on: • appropriations to and from trading stock in relation to insurance companies and transactions in UK land under TCGA 1992, s S161(5) and (6) • the background to business asset roll-over relief (archiving old guidance) • business asset roll-over relief and the single group trade rule and the same person
rule • roll-over relief on transfer of shares to an approved Share Incentive Plans (archiving old guidance) in relation to the conditions of relief, replacement assets and computing relief • conditions for relief
on qualifying assets under FA 2013 s 59(10)
Updated guidance on: the filing obligation under corporation tax self assessment and filing date examples, and amended returns and penalties for late returns.
Updated guidance to state that ‘compliance activity has been paused until close of Wednesday 1 April’ (compliance relating to regulation 80 determinations for PAYE failures) and that HMRC officials must, before undertaking
any activity, ‘read the internal guidance (which is withheld from public view by an exemption from the Freedom of Information Act 2000) on when to issue the new COVID19 01 or COVID19 02 SEES letter together with any time-bound statutory notices or assessments’.
Corporate Intangibles Research and Development Manual
Updated guidance on: taxable credits and ‘negative goodwill’ referable to intangible assets, the leasing of intangible assets, intangible assets other than goodwill, the definition of goodwill, and debt impairment losses
and bad debts.
HMRC has updated its guidance on: PAYE and employees of a non-UK employer, deductible household expenses for homeworking employees, and termination payments in respect of employee liabilities and indemnity insurance.
Updated guidance on the charge on exercise of an EMI option to state that the difference between the market value immediately before the disqualifying event and the exercise price is liable to CGT.
Added guidance on: • appropriations to and from trading stock in relation to insurance companies and transactions in UK land under TCGA 1992, s S161(5) and (6) • the background to business asset roll-over relief (archiving old guidance) • business asset roll-over relief and the single group trade rule and the same person
rule • roll-over relief on transfer of shares to an approved Share Incentive Plans (archiving old guidance) in relation to the conditions of relief, replacement assets and computing relief • conditions for relief
on qualifying assets under FA 2013 s 59(10)
Updated guidance on: the filing obligation under corporation tax self assessment and filing date examples, and amended returns and penalties for late returns.
Updated guidance to state that ‘compliance activity has been paused until close of Wednesday 1 April’ (compliance relating to regulation 80 determinations for PAYE failures) and that HMRC officials must, before undertaking
any activity, ‘read the internal guidance (which is withheld from public view by an exemption from the Freedom of Information Act 2000) on when to issue the new COVID19 01 or COVID19 02 SEES letter together with any time-bound statutory notices or assessments’.
Corporate Intangibles Research and Development Manual
Updated guidance on: taxable credits and ‘negative goodwill’ referable to intangible assets, the leasing of intangible assets, intangible assets other than goodwill, the definition of goodwill, and debt impairment losses
and bad debts.
HMRC has updated its guidance on: PAYE and employees of a non-UK employer, deductible household expenses for homeworking employees, and termination payments in respect of employee liabilities and indemnity insurance.
Updated guidance on the charge on exercise of an EMI option to state that the difference between the market value immediately before the disqualifying event and the exercise price is liable to CGT.
